The tax authority has started sending tax prepayment invoices for the year 2023 to entrepreneurs. Two letters are sent: one about the tax prepayment and the other about the contribution prepayment. These amounts are calculated based on the results of previous years.
If someone agrees with the amount, they can transfer it to the tax authority either in a single payment or in 11 installments, based on the information provided in the letter. If someone disagrees with the assessed prepayment, it can be modified digitally. It can be increased or decreased. Only the tax portion can be reduced to zero, not the contribution.
The pre-paid tax and contribution prepayments will, of course, be settled by the tax authority with the annual return submitted.